TAX APPEALS
Upon completion of a tax investigation, you may disagree with findings which have been made by the HMRC. If this is the case, you are rightfully entitled to appeal their findings and decisions regarding your tax returns. It is prudent at this point to ensure that a qualified professional first does a thorough assessment of the findings, as well as your business if one has not yet been conducted by a reputable consultant. An appeal should however be launched within 30 days and once an appeal has been launched you will be provided with a review.
HOW WE CAN HELP YOU IN TAX APPEALS
Our services entail reviewing the findings made by the HMRC as well as a review of all internal financial and administrative records and information, which we then are able to use to determine if your likelihood of winning such an appeal process. We help with all administrative tasks which may be associated with a tax appeal and help advise you through the duration of this process. This can become a costly affair as you may become liable for HMRC costs if you lose the appeal. For this reason you should first have an expert review your situation before taking any action.
What is The process of Tax Appeals
Tax Appeals Process
If a taxpayer disagrees with HMRC, there is a 2-stage process for a taxpayer to dispute a HMRC decision:
Stage 1: give notice of appeal to HMRC. A taxpayer can appeal in writing within 30 days of HMRC’s notice of their decision. HMRC will confirm their first decision, amend their decision or agree with the taxpayer’s assessment.
Stage 2: if the taxpayer’s position cannot be agreed with HMRC in stage 1 then a taxpayer can avail themselves of two further options:
i. HMRC can offer an internal review of the disputed decision (or the taxpayer can request this procedure at any time). The review is an entirely internal procedure completed not by the original HMRC decision maker but by a different HMRC officer.
ii. A taxpayer can appeal to the First Tier Tax Tribunal if the taxpayer cannot agree their position following the review. The independent tribunal will make a determination on the case. A further appeal is permitted
Disclosure of Tax Avoidance
The DOTAS operation provides a way to pre-inform HMRC of your intentions before taking part in a tax avoidance scheme.
promoters of tax avoidance
Tax avoidance schemes aim to assist in the acquisition of tax advantages. These schemes are run by promoters.
ACCELERATED PAYMENT NOTICE
If a user is involved in a tax avoidance scheme, you will likely be subject to investigation. You may receive an APN
The General Anti-Abuse Rule
The General Anti-Abuse Rule, the GAAR, is guidance from the HMRC that forms part of the anti-avoidance framework of the UK.